The paper reports on major empirical research into Australian compliance costs recently undertaken for the ATO. The research considers the total costs of taxpayer compliance with Federaltaxation in Australia in the 1994-95 year of income. It builds upon earlier research into incremental...

Purpose The principal aim of this paper is to review three basic theoretical growth models, namely the Harrod-Domar model, the Solow model and the Ramsey model, and examine their implications for economic policies. Design/methodology/approach The paper utilizes a positivist research framework...

The principal aim of this paper is to provide an overview of the similarities and differences in various fundamental aspects of the current tax systems in China and Australia. It is motivated by the fact that modern Chinese tax system is still comparatively young so that further developments and...

A new procedure is proposed for estimating Engel elasticities using the Lorenz/concentration curve approach. The method is an extension of works by N. C. Kakwani and S. Yitzhaki. However, the proposed procedure is more flexible in permitting the estimation of standard errors through the usual...

This paper uses the human capital model in a study of the effects of birthplace on the earnings of full-time adult male employees in Australia. Migrants, who make up 21 percent of the population, are divided into two groups, English speaking and non-English speaking, according to the language of...